Legal Opinion

Enterprise School Photos, Inc. v. Oklahoma Tax Commission

Court of Civil Appeals of Oklahoma

Decided May 23, 1995No. 83216PublishedCited by 3 opinions

1Opinion of the Court

*188 OPINION

GARRETT, Chief Judge:

Appellant, Enterprise School Photos, Inc. (Enterprise), appeals the February 10, 1994 order of the Appellee, the Oklahoma Tax Commission (OTC), which affirmed the February 10,1992 order of an Administrative Law Judge (ALJ) denying its protest of an assessment of sales tax, interest and penalties. The order amended the amount of the assessment to $98,370.81, and otherwise adopted the ALJ’s Findings, Conclusions and Recommendations contained in the February 10, 1992 order.1

Enterprise is a company which takes photographs of students. It generally enters into an…

2Cases cited5 opinions

  1. Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
  2. Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
  3. Pioneer Telephone Cooperative Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
  4. Mazzio's Corp. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1989
  5. McMillin v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995

3Cited by3 opinions

  1. El Paso Natural Gas Co. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1996
  2. Affordable Residential Communities 7, L.L.C. v. Canadian County AssessorCourt of Civil Appeals of Oklahoma · 2006
  3. American Southwest Properties, Inc. v. Tulsa County Board of EqualizationCourt of Civil Appeals of Oklahoma · 2014

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